The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the Income-tax Act, 1961. For trusts, societies and Section 8 companies, the familiar “12A” and “80G” labels have moved: registration for the organisation’s own exemption is now under Section 332, and approval that lets donors claim a deduction is under Section 354. An organisation registered under the new law is called a registered non-profit organisation (RNPO). This note explains what happens to existing registrations and how renewal now works.
Existing 12A, 12AB and 80G registrations continue
A trust does not have to register again just because the new Act commenced. Under the savings provisions in Section 536 of the 2025 Act, a registration or approval granted under the 1961 Act continues to be valid. The CBDT has confirmed this in its FAQs on the transition. The registration runs until the end of the period stated in the order, and is renewed under the new Act when it falls due.
The old sections and the new
| What it does | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Registration for the organisation’s own exemption | Sections 12A, 12AA, 12AB | Section 332 |
| Approval so that donors can claim a deduction | Section 80G(5) | Section 354 |
| Donor’s deduction | Section 80G | Section 133 |
| Application for provisional registration or approval | Form 10A | Form 104 |
| Application for regular registration, renewal or modified objects | Form 10AB | Form 105 |
| Statement of donations and donor certificate | Forms 10BD and 10BE | Forms 113 and 114 |
When to renew
An application for renewal of registration under Section 332, or of approval under Section 354, is made in Form 105 at least six months before the registration or approval expires. The same form is used to move from provisional to regular registration: within six months of starting activities, or at least six months before the provisional registration expires, whichever is earlier.
The practical step is to find the order, read the last year it covers, and diarise the date six months before it ends. A trust whose registration expires at the end of March must file by the end of the previous September.
How long a registration lasts
- Provisional registration or approval: three tax years.
- Regular registration under Section 332: generally five tax years. It is ten tax years where the organisation’s total income, computed without the exemption, did not exceed ₹5 crore in each of the two tax years before the year of application.
- Approval under Section 354: five tax years.
Other situations that need Form 105
- Modified objects. Where an RNPO adopts or modifies its objects in a way that does not conform to the conditions of its registration, it must apply within 30 days of the change. See changing the name or objects of a trust.
- Never registered, activities started. The application can be made at any time during the tax year from which registration is sought.
- Registration made inoperative because the organisation switched regimes: an application to make it operative again.
What to attach
- The trust deed, memorandum or other instrument of creation, self-certified
- The registration certificate from the Charity Commissioner, Registrar of Societies or Registrar of Companies, and the FCRA registration if any
- All existing registration and approval orders under the 1961 Act, and any rejection or cancellation orders
- Annual accounts for up to the last three years, with audit reports where required
- Documents showing any change in objects
- A note describing the organisation’s activities
The Principal Commissioner or Commissioner passes the order in Form 107, within six months from the end of the quarter in which the application is made.
A Maharashtra point: keep the records consistent
The income-tax officer compares the trust’s name, objects and trustees with the Charity Commissioner’s register. If a change report is pending, or the register still shows old trustees or old objects, put that right first. Most avoidable queries on renewal come from mismatched records across the Charity Commissioner, PAN, bank and NGO DARPAN.
Frequently asked questions
Do we need to re-register because the old Act was repealed?
No. Registrations and approvals granted under the 1961 Act continue until they expire. Renewal is under the new Act.
We missed the six-month deadline. What now?
Apply at once and explain the delay. Whether a late application will be entertained is discretionary and should not be relied on. Lapsed registration has real tax consequences, so treat the date as fixed.
Does 80G approval also last ten years for small trusts?
No. The ten-year period applies to regular registration under Section 332 where the income condition is met. Approval under Section 354 lasts five tax years.
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This note describes the position as understood in October 2026, in the first year of the Income-tax Act, 2025. Forms and procedures are new and may be refined, so check the current rules and the e-filing portal before applying. It is general information, not legal or tax advice.
Related
- 12A, 80G and CSR-1 registration in Mumbai
- Income-tax Act 2025: what it means for 12A and 80G
- NGO DARPAN vs 12AB, 80G, FCRA and CSR-1
- Trust compliance calendar